Sunday’s game-changing unnecessary roughness penalty on Landon Collins was the wrong call, sources familiar with the official game review have told the Daily News, which was obvious in the moment but is critical to clarify after it completely shifted momentum in an eventually 33-31 loss to the Panthers.

Collins dove backwards and broke up a Cam Newton fourth-quarter pass on 3rd-and-13 with the Giants trailing, 20-16. In the process, Collins’ back inadvertently collided with Panthers receiver Devin Funchess’ helmet, because Funchess was leaning forward back to the ball.

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Landon Collins has good reason to rip the refs after Sunday's loss to the Panthers. (Bill Kostroun / AP)

My understanding is that the call was made in accordance with Rule 12, Section 2, Article 7, Note 2, which reads:

“A player who initiates contact against a defenseless opponent is responsible for avoiding an illegal act. This includes illegal contact that may occur during the process of attempting to dislodge the ball from an opponent. A standard of strict liability applies for any contact against a defenseless opponent.”

However, sources tell the News that Collins should not have been penalized because he was making a play on the ball and any contact to the head or neck area of the defenseless wide receiver was incidental.

Unfortunately it’s too late to help the Giants now. After the Giants had shut the Panthers out in the third quarter, the penalty gave Carolina a gift of a first down, and Newton hit Christian McCaffrey for an 18-yard touchdown pass to go up 11 with 11:21 remaining in the game.